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Tribunal appeals at a record high

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According to recent press reports, tax tribunals have a record number of appeals outstanding with nearly 30,000 tax appeals awaiting settlement.

According to recent press reports, tax tribunals have a record number of appeals outstanding with nearly 30,000 tax appeals awaiting settlement. A significant number of the VAT cases involve claims for compound interest on VAT repayments, an issue currently in dispute in Littlewoods (see Tax Journal, Issue 1264 www.bit.ly/1Kmt2lX). Of these cases:

  • over 300 tax cases are awaiting hearing in the Upper Tribunal;
  • nearly 2000 relate to claims by golf clubs for refunds of VAT paid to HMRC on green fees, where HMRC is currently examining the scope of ‘unjust enrichment’.
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